Ekonomiczne Problemy Usług (Sep 2018)

Ulgi podatkowe jako forma pomocy publicznej udzielanej przedsiębiorcom

  • Agnieszka Żołądkiewicz-Kuzioła

Journal volume & issue
Vol. 132


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Public aid is a special form of state aid or from state sources granted to entrepreneurs. Enterprises expect support, among others through preferential rules for granting tax reliefs. The aim of the study is to analyze the terms of granting state aid to entrepreneurs in the form of tax reliefs and to assess the value of this aid. For the purposes of the article, the subject literature and the latest reports published by the Urząd Ochrony Konkurencji i Konsumentów were analyzed.